Professional Qualifications

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Andrew (Andy) Wiest is the founder of Modulus and serves as our Managing Director.     

Andy has 30+ years of experience in the valuation and appraisal of business enterprises, intangible assets, liabilities and securities for financial reporting purposes such as purchase price allocations, impairment testing and equity compensation, including the analysis of complex capital structures.  He also has prepared numerous valuations for other purposes such as mergers and acquisitions, leveraged buy-outs, recapitalizations, litigation support, dissenting stockholders' actions, estate planning and ESOPs.  Andy holds a Bachelor of Arts in Finance with a minor in Economics from the Pennsylvania State University. 

Significant Accomplishments

·  Held practice leadership positions at several national accounting and valuation firms including Grant Thornton and KPMG.

· Holds the designation of Accredited Senior Appraiser (ASA) from the American Society of Appraisers in the discipline of Business Valuation.

· Advised clients on all aspects of the merger and acquisition process including identifying potential buyers/sellers, initiating and conducting negotiations on behalf of clients and advising clients on financial issues such as valuation and deal structure.

· Worked with clients across a wide range of industries including life sciences, software, communications and private equity. 

· Developed considerable expertise in the valuation of intangible assets and intellectual property such as software, in-process research and development, covenants not-to-compete, patents, copyrights, trademarks, customer relationships and pharmaceutical product rights in connection with purchase price allocations.

· Participated in a number of projects involving the determination of arm’s-length royalty rates for intellectual property utilizing the Internal Revenue Service, Final Section 482, Regulations for Intercompany Transfer Pricing.